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TMI Blog2003 (10) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Ms. Charul Baranwal, SDR, for the Respondent. [Order per V.K. Agrawal, Member (T)]. In these two appeals filed by M/s. Perfect Spring Pvt. Ltd. and M/s. Precision Engineering Works arising out if two orders-in-appeal, the common issue involved is whether they are liable to pay Central Excise duty at the tariff rate after withdrawing the option to pay the Central Excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order has rejected their Appeal holding that the condition was binding on them and once they had opted for the Notification No. 9/2000, they cannot withdraw their option for the remaining part of the financial year. Once they have withdrawn they have fortified their right to claim the concessional rate of duty for the period 1-4-2000 to 30-6-2000 as the exemption was to be applicable only if they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9/2000 is available subject to the conditions specified in Para 2 of the notification; that first condition provides that once a manufacturer opts for the benefit of notification, it shall not be withdrawn for the remaining part of the financial year; that once they have violated this condition by opting out of benefit of Notification No. 9/2000, they are not eligible to avail of the concessiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail the exemption under Notification No. 9/2000 opts out of the same, he has to discharge the duty liability at the tariff rate from the beginning of the financial year. The condition as mentioned in the notification, in our view, prohibits a manufacturer after opting to avail the exemption, from withdrawing the same. He has to discharge the duty liability under the notification. It does not howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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